The rent principle of subsoil use payment, the essence of which is the introduction of a single rent tax, is considered. The main problems of modern taxation of subsoil use and ways of their solution are touched upon. Particular attention is paid to the characteristics of rent as an economic category and its components. The essence of one of the methods of determination and evaluation of natural rent, which allows to differentiate the rate of payment for each mineral deposit taking into account its individuality and natural differentiation of extraction conditions, is stated.
